 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...property and money. — If an exchange would fall within the provisions of article 1572 hut for the fact that the property received in exchange consists not...paragraph to be received without the recognition of gain, but also of other property or money, the gain. if any, to the recipient shall be recognized,... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...exchange would be within the provisions of paragraph (1), (2), (3), or (4) of subdivision (b) if it were not for the fact that the property received in...then no loss from the exchange shall be recognized. SEC. 203. (g) The distribution, in pursuance of a plan of reorganization, by or on behalf of a corporation... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...exchange would be within the provisions of paragraph (1), (2), (3), or (4) of subdivision (b) if it were not for the fact that the property received in...then no loss from the exchange shall be recognized. (g) The distribution, in pursuance of a plan of reorganization, by or o'a behalf of a corporation a... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...exchange would be within the provisions of paragraph (1), (2). (3). or (4) of subdivision (b) if it were not for the fact that the property received in...then no loss from the exchange shall be recognized. (g) The distribution, in pursuance of a plan of reorganization, by or on behalf of a corporation a... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...exchange would be within the provisions of paragraph (1), (2), (3), or (4) of subdivision (b) if it were not for the fact that the property received in...then no loss from the exchange shall be recognized. (g) The distribution, in pursuance of a plan of reorganization, by or on behalf of a corporation a... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...exchange would be within the provisions of paragraph (1), (2), (3)1 or (4) of subdivision (b) if it were not for the fact that the property received in...then no loss from the exchange shall be recognized. (g) The distribution, in pursuance of a plan of reorganization, by or on behalf of a corporation a... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...exchange would be within the provisions of subsection (b)(l) to (5), inclusive, of this section if it were not for the fact that the property received in...then no loss from the exchange shall be recognized. (f) Involuntary conversions. — If property (as a result of its destruction in whole or in part, theft... | |
 | Harrison B. Spaulding - Income tax - 1927 - 336 pages
...exchange would be within the provisions of paragraph (1), (2), (3), or (4) of subdivision (b) if it were not for the fact that the property received in...then no loss from the exchange shall be recognized. (g) The distribution, in pursuance of a plan of reorganization, by or on behalf of a corporation a... | |
 | United States - Law - 1928 - 1164 pages
...exchange would be within the provisions of paragraph (1), (2), (3), or (4) of subdivision (b) if it were not for the fact that the property received in...then no loss from the exchange shall be recognized. (g) The distribution, in pursuance of a plan of reorganization, by or on. behalf of a corporation a... | |
 | Mississippi - Law - 1928 - 200 pages
...exchange would be within the provisions of paragraph (1), (2), (3), or (4) of sub-division (b) if it were not for the fact that the property received in...then no loss from the exchange shall be recognized. (g) As used in this section. STATE OF MISSISSIPPI 55 number of shares of all other classes of stock... | |
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If an exchange would be within the provisions of subsection (b) (1) to (5), inclusive, of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without... 
